scholarly journals Problems of small business in Ukraine and ways for their overcoming

2021 ◽  
Vol 71 (4) ◽  
pp. 69-76
Author(s):  
A. Chushak-Holoborodko ◽  
P. Horyslavets ◽  
O. Poburko ◽  
S. Shramko
Keyword(s):  
Law Enforcement ◽  
Small Business ◽  
Small Businesses ◽  
Bank Lending ◽  
Legal Regulation ◽  
The State ◽  
Normal Operation ◽  
Law Enforcement Agencies ◽  
Wide Range ◽  
Business Entities

The essence of small business and the criteria for enrollment of business entities to small enterprises and micro-enterprises, both according to the approach of domestic legislation and European standards are investigated in this paper The place of small business in the state economy and its role in its development is studied. Factors that shape the environment for small business in Ukraine and hinder its effective functioning are formulated. In particular, the legal capacity of small businesses and the biased attitude of law enforcement agencies towards small businesses permanently put pressure on small businesses and complicate the process of their activities. A wide range of inhibitory factors and factors faced by small business in Ukraine are analyzed and studied. The key areas that are most urgently in need of reform are identified, and their detailed and in-depth analysis is carried out. As the result, a list of small business problems in Ukraine is formed and grouped. Obstacles on the part of the tax system include refusal to register tax invoices for unknown reasons, delays in unblocking tax invoices and registration of invoices by tax authorities, as well as unfounded grounds on which taxpayers are included in risky and lack of clear instructions for exclusion from the list of risky. On the part of law enforcement agencies – unfounded criminal proceedings, slowing down the process of returning business entities to normal operation. On the part of labor relations are the complexity and inflexibility of the interaction between employee and employer and the procedure for dismissal of employees; conducting by the employer of documentary administration of labor in paper form; significant dispersion of legal regulation of labor inspections. In terms of availability of funding are non-compliance with the requirements of bank lending and lack of information about international programs, grants and donor funding with the participation of European organizations, as well as government programs to support business. Based on the outlined problems, a number of ways to overcome them, which will bring small business in Ukraine to a new level and strengthen the economic position of the state are formed.

scholarly journals Methods of interaction of the state border service of Ukraine with other law enforcement authorities

2021 ◽  
Vol 66 ◽  
pp. 123-128
Author(s):  
I.I. Baidyuk
Keyword(s):  
Law Enforcement ◽  
Legal Regulation ◽  
The State ◽  
Information Support ◽  
Universal Method ◽  
Coordination Control ◽  
Illegal Migration ◽  
Law Enforcement Agencies ◽  
Economic Methods ◽  
Forecasting Method

The article is devoted to defining the concept and methods of interaction of the State Border Guard Service of Ukraine with other law enforcement a. The meaning of the concept of "methods" is revealed. It is proposed to understand the methods of interaction of the State Border Guard Service of Ukraine with other law enforcement agencies as a set of tools used by these entities within the current legislation to organize and maintain relations between them to ensure border security, prevent smuggling, illegal migration and transnational crime. Features of such administrative methods of management as regulatory, administrative and normative are considered. It is noted that regulatory methods take place in the interaction of the State Border Guard Service of Ukraine with other law enforcement authorities. It is determined that persuasion as a universal method of management in the interaction of the State Border Guard Service of Ukraine with other law enforcement authorities is absent, and an example of the method of coercion is liability for non-compliance with acts of the State Border Guard Service of Ukraine. Such organizational methods in interaction of the State Border Guard Service of Ukraine with other law enforcement authorities as planning, forecasting, method of information support, method of decision making, methods of organizing the implementation of decisions and monitoring their implementation, methods of instructing and work with personnel are singled out. Emphasis is placed on economic methods in the interaction of the State Border Guard Service of Ukraine with other law enforcement authorities. The results of the survey show the problems in the use of methods of legal regulation, prohibitions, coercion, coordination, control in the management of the State Border Guard Service of Ukraine, which affect the effectiveness of its interaction with other law enforcement authorities and should be studied separately.

scholarly journals Legal bases of activity of law enforcement bodies in the field of security in border areas of Ukraine

2021 ◽  
pp. 93-96
Author(s):  
O.I. Nikitenko
Keyword(s):  
Law Enforcement ◽  
Legal Regulation ◽  
The State ◽  
Global Changes ◽  
Law Enforcement Agencies ◽  
Internal Security ◽  
State Institutions ◽  
External Threats ◽  
Stage Of Development ◽  
Border Areas

This article is intended for the theoretical foundations of the strategy of security in the border areas of Ukraine by law enforcement agencies. Law enforcement agencies are existing in society and the state institutions and organizations that perform law enforcement and law enforcement functions whose main task is to ensure security in the border areas of Ukraine. At the current stage of development of Ukraine as a democratic social and legal state, taking into account the recent global changes in the world, the development of law enforcement agencies to ensure national and internal security from internal and external threats is one of the priorities of European policy. The choice of the population of Ukraine highlighted the problem of implementation of ratified agreements with the European Union, including the provisions of the European Charter in the field of security in the border areas of the state, as important components of the political and legal system of Ukraine. Ensuring state security, protection of the state border and protection in the border area of Ukraine in accordance with the Constitution of Ukraine is entrusted to military formations and law enforcement agencies of the state. The state pays special attention to improving the legislation in the field of administrative and legal regulation in the field of national and internal security of the state from internal and external threats. The formation of the scientific doctrine of the scientific order in Ukraine has its own difficult history. Maintaining and strengthening the rule of law in society in modern conditions, as a necessary prerequisite for the effective functioning of an extensive human rights mechanism with the participation of state institutions, law enforcement agencies, civil society require thorough doctrinal support.

scholarly journals THE MECHANISM OF STATE SUPPORT FOR SMALL BUSINESS DEVELOPMENT: SYNERGISTIC ASPECTS

2021 ◽  
Vol 2 (2) ◽  
pp. 21-26
Author(s):  
Artem Degtiarov
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Business Development ◽  
The State ◽  
Self Organization ◽  
Evolutionary Development ◽  
State Support ◽  
Small Business Development ◽  
Synergistic Approach ◽  
Business Entities

The purpose of this research is the development of theoretical foundations for the functioning of the mechanism of state support for small business in a decentralized government based on a synergistic approach. The subject of the study: theoretical and methodological foundations for the functioning of the mechanism of state support of small business in the context of synergetics. Research methodology is a set of principles, approaches, general theoretical, special, and interdisciplinary methods of scientific knowledge, namely morphological analysis, comparative analysis, methods of deduction and logical generalization, analysis and synthesis. Functioning of the mechanism of state support for small business is considered on the basis of a synergistic approach. The synergistic approach is one of the most effective methodological bases for the development of modern economics. The article considers the key theoretical provisions for understanding this approach, substantiates the possibility and feasibility of its application in the implementation of this mechanism in modern economic conditions. Results. It is determined that the reform of decentralization of power has led to the creation of institutional problems in the economic mechanism of state support for small business. In the regions and territorial communities, there is no single mechanism to support the development of small business, which causes the inefficiency of this area of public policy. This justifies the relevance of the use of new methodological approaches to the formation of the mechanisms for implementing the state policy of business regulation. The importance of small business for the development of the national economy, ensuring its stability, is substantiated, the main approaches to the essence of entrepreneurship are investigated. Theoretical aspects of the functioning of the mechanism of state support for small business on the basis of traditional and systemic approaches are systematized, their positive aspects and shortcomings are determined. It is substantiated that in the conditions of economic transformations and introduction of the reform of decentralization of power it is expedient to use the synergistic approach in the research of the mechanism of the state support of the small business. It is emphasized that the very synergistic approach is able to study the process of functioning of the mechanism of state support for small business on the basis of evolutionary development and self-organization of complex systems. We propose to consider the mechanism of state support in the conditions of decentralization as a process of self-organization of small business entities and public authorities, which is carried out through their interaction with the meso- and macroenvironment. Conceptual bases of the use of the synergistic approach in the research of the mechanism of the state support for the development of entrepreneurship and its economic levers are developed. It is substantiated that the application of a synergistic approach in the process of formation and application of the mechanism of state support of small business will allow to take into account interdependence of economic processes and phenomena, to investigate the interaction of local authorities and small businesses under decentralization. The use of a synergistic approach as a research method also makes it possible to take into account the dynamics of the state support mechanism. The synergistic methodology in the study of the mechanism of state support for small business allows to take into account the existence of connections and interactions between the components of the mechanism, as well as the integrity and ability to change. Based on a synergistic approach, it becomes possible to ensure the development of small businesses by preventing threats. The next advantage is the ability to take into account the alternative scenarios of small business development of a particular region or territory in a changing socio-economic environment. Consideration of the mechanism of state support as a self-organized system makes it possible to study the patterns of self-organization, which in the future should become the basis for calculating the synergistic effect of the mechanism.

scholarly journals ПОДАТКОВІ ІНСТРУМЕНТИ ФІНАНСОВОГО ПІДТРИМКИ МАЛОГО БІЗНЕСУ В РОСІЇ

2021 ◽  
pp. 46-51
Author(s):  
Марина Михайлівна Богданова
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Financial Support ◽  
Tax Incentives ◽  
The State ◽  
Tax Burden ◽  
Tax Regimes ◽  
Business Entities ◽  
Tax Holidays ◽  
Tax Payments

This article is devoted to the study of the topic of tax levers for regulating the activities of small businesses in Russia. Tax aspects of business are included in the scope of financial support from the state for legal entities and individual entrepreneurs. The aim of the study is to analyze the tax instruments through which the state provides financial support to small businesses. The subject of the research is the measures of state financial support for small businesses in terms of taxation. In the course of the research, such methods were applied as: comparative, statistical, descriptive, analysis and synthesis. Research hypothesis. Identification of the optimal tax instruments for financial support of small business will allow the subjects of this sphere of the economy to function effectively without causing a conflict of interest between entrepreneurship and the state in paying taxes to the budget. Presentation of the main material. Small business entities in the Russian Federation have the right to state support in the form of financial, property, information, and consulting assistance. Financial assistance, as the most significant, consists in the provision of government subsidies, preferential types of loans, tax holidays, special tax regimes, simplified accounting procedures, etc. Tax instruments of financial support are of key importance for business entities, as they allow regulating the tax burden depending on the types of activities, the scale of the organization, the amount of income and many other factors. For Russian business entities, there are 5 taxation regimes, of which one is general and four special (preferential), tax holidays for small businesses and tax incentives for types of taxes. Originality and practical significance of the research. A comparative analysis of special tax regimes showed that the profitability of a particular tax regime is determined by the goals of the business, the scale and scope of activity. Conclusions and prospects for further use. The use of special tax regimes helps to optimize tax payments, and tax incentives reduce the tax burden of business entities. However, in the current conditions of the spread of the pandemic, increased attention from the state to small businesses is required in order to regulate the possible loss of profitability due to the introduction of restrictive measures, and, as a result, a decrease in the population's ability to pay, which, in turn, will negatively affect the replenishment of the country's budget with tax payments.

scholarly journals Management of small business entities

2020 ◽  
Vol 11 (8) ◽  
pp. 680
Author(s):  
Tetiana Portovaras ◽  
Zhanna Harbar ◽  
Ihor Sokurenko ◽  
Iuliia Samoilyk
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Negative Impact ◽  
Main Tool ◽  
The State ◽  
Small Business Development ◽  
Stage Of Development ◽  
Business Entities ◽  
Strategic Perspective

The purpose of the study is to identify the factors influencing the management of the activity of small businesses and to provide recommendations for its development through the resolution of crisis issues that prevent businesses from achieving strategic prospects and stable profits. The main factors for reducing the effectiveness of small businesses have been identified on the basis of the results of the questionnaire survey of one level of managers (small business directors), which should be taken into account in the formation of strategic management decisions and long-term development strategies. It is found that many of the factors are subject to managerial influence, which minimizes the negative impact on the performance of small business entities. The hypothesis that the main tool for stimulating small business development remains the state has confirmed with the help of research, but there is an urgent objective need to identify other factors that influence the activities of small businesses that impede their development and lead to closure. The study suggests that only a balance between the internal environment of small businesses and the regulatory framework of the state will allow them to work effectively in market conditions and provide the national economy with money. The authors present a position on the organization of a small business entity management system that reflects the links between processes and events in a market environment. The presented approach takes into account a number of elements of influence on a small business when forecasting its development in a strategic perspective. The results of the study showed that it is necessary to clearly identify the tasks at each stage of development of a small business entity, to form alternative models of its development by looking for ways to optimize activities and opportunities to avoid possible risks.

scholarly journals UKRAINIAN LEGISLATION ON PREVENTION AND COMBATING CORRUPTION OFFENSES

2019 ◽  
pp. 14-22
Author(s):  
O.I. Nikitenko ◽  
A.A. Samoylovych
Keyword(s):  
Law Enforcement ◽  
Legal Regulation ◽  
The State ◽  
Professional Activity ◽  
Law Enforcement Agencies ◽  
Internal Security ◽  
Ongoing Research ◽  
Modern Development ◽  
Illegal Acts ◽  
The Government

The article considers the evolutionary progress of the adoption of legislation in Ukraine on anti-corruption, starting with the Declaration of independence of the state, defined the essence of the state policy in combating analyzed the chronology of the stages of the legislative anticorruption acts-the conduct of ongoing research, observations of anti-corruption activities of law enforcement agencies is very important in the context of the modern development of Ukraine. During the years of independence of Ukraine was formed anti-corruption legislation, including normative legal acts in this sphere with the purpose of administrative and legal counteraction of corruption. The development of anti-corruption legislation in the period from 1991 to 1996, i.e. prior to the adoption of the Constitution of Ukraine of 1996 to 2004, a period which can be called the constitutional stage, and from 2004 to the present as a period of reform to counter corruption. This indicates that continuous changes in the administrative-legal regulation in the sphere of counteraction of corruption in Ukraine, the implementation of reform processes in law enforcement depends on the nature of government tasks and functions to ensure internal security of Ukraine, forms and methods of the professional activity of the bodies which carry out law enforcement or law enforcement function the article Also paid attention to how the state of corruption is influenced by organized groups and how the government is trying to counteract them. Specified on the weakness of preventive (preventive) measures regarding corruption and illegal acts. The Constitution does not specify what illegal acts are such, but some standards testify the protection of the rights and freedoms of natural and legal persons from such acts, but dedicated circle of individuals who have limitations with the passage of the civil service and local government. On the basis of the conducted research the conclusion about the need for effective legal mechanisms for fighting corruption and improving relevant legislation. Keywords: Сonstitution, anti-corruption policy, anti-corruption legislation, corruption, anticorruption.

scholarly journals Institutional Aspects of Stimulating Small Business

2021 ◽  
Vol 110 ◽  
pp. 01018
Author(s):  
Niiara B. Demiroglu
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Institutional Environment ◽  
The State ◽  
Comparative Characteristic ◽  
Business Climate ◽  
Industrial Parks ◽  
Role Of The State ◽  
Composition And Structure ◽  
Business Entities

The article emphasizes the need to consider the institutional environment of small businesses as the basis for ensuring the implementation of the state strategy for business development during the period of overcoming the consequences of the economic crisis that arose as a result of the spread of a new coronavirus infection. The comparative characteristic of the definitions “institutional environment” and “institutional environment of entrepreneurship” of domestic and foreign researchers is carried out. Conclusions are made about the need to study the interaction of elements of the institutional environment of entrepreneurship development in Russia. The stages of formation of the institutional environment of small business are summarized. The composition and structure of small business entities in recent years have been analyzed. The problems affecting the decrease in the level of the business climate are systematized. The institutions for supporting small businesses (the fund for support (development) of SMEs in the region, the SME corporation, Skolkovo, territories of advanced socio-economic development, special economic zones, industrial parks, etc.), which provide various types of support for entrepreneurs: subsidies, tax incentives, preferential lending, non-financial support, government guarantees. The role of the state as the initiator of the creation of various institutions that support the development of small business and implements programs for the strategic development of small and medium-sized businesses, stimulating the growth of investment potential, is emphasized. To conduct the research, the author used both theoretical and empirical methods.

scholarly journals Small Businesses and Public Procurement: Some Problems of Correlation

2020 ◽  
Vol 7 (2) ◽  
pp. 183-197
Author(s):  
A. Yu. Ryabova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Public Procurement ◽  
The State ◽  
Legal Practice ◽  
Negative Effects ◽  
Legal Norms ◽  
Business Entities ◽  
The Right ◽  
Practical Recommendations

This paper is dedicated to the analysis of some problems small business entities face with in the field of public procurement. The field is regulated by laws made by the State. A lot of laws exist that regulate the functioning of small business entities. The laws made by the State to regulate the field of functioning of small business entities and their performance in the field of public procurement are numerous. Made laws are characterized as legal norms that do not comply with each other. The paper contains examples of such rules and shows negative effects for small business entities when they implement the right under consideration in the field of public procurement. The author classifies the issues according to the sector of public procurement and provides case studies concerning such issues including cases from the author’s legal practice. The author makes practical recommendations in the conclusion of the paper.

scholarly journals GENERAL CHARACTERISTICS OF THE FORMATION OF PREREQUISITES FOR THE FORMATION OF REGULATORY AND LEGAL REGULATION OF ADMINISTRATIVE PROCEDURES FOR THE PROTECTION OF THE RIGHTS OF PERSONS WITH DISABILITIES AS A DIRECTION OF REALIZATION OF THE SOCIAL FUNCTION

2020 ◽  
Vol 1 (9) ◽  
pp. 121-125
Author(s):  
Iryna Tkachenko ◽  
◽  
Keyword(s):  
Law Enforcement ◽  
Social Function ◽  
Legal Regulation ◽  
The State ◽  
Persons With Disabilities ◽  
Administrative Services ◽  
Administrative Procedure ◽  
The Social ◽  
Wide Range ◽  
Administrative Procedures

The articles analyze the essence of the concept of "administrative procedure", defined by its features and the degree of detail in national legislation. It is determined that the issues of the institute of administrative implementation and administrative procedure were devoted to a wide range of domestic scientists. The concept of "administrative procedure" and its identification with compatible concepts are analyzed. Certain features of administrative procedures for the protection of the rights of persons with disabilities as a direction of realization of the social function of the state are singled out. It is determined that through the whole system of administrative procedures for the protection of the rights of persons with disabilities as a direction of realization of the social function of the state can be classified according to various criteria, namely: 1) for the time (duration) of legal relations: one-time; temporary (short-term); permanent; periodic; 2) by stages in the system of legal relations of administrative services are consistently divided into: acquisition (appointment) of disability; provision of administrative services in the field of protection of the rights of persons with disabilities; termination (deprivation) of the status of a person with a disability; 3) with the exception of the competence to implement the administrative procedure: separate competence of the Ministry of Social Policy of Ukraine; exclusive competence of bodies in the field of social protection of oblast, Kyiv city state administration and the Autonomous Republic; exclusive competence of profile subdivisions and their officials as a part of local public authorities (district state administrations, united territorial communities); 4) for several subjects from among public administration bodies: administrative procedures that belong to the competence of one law enforcement body; administrative procedures falling within the competence of two or more law enforcement agencies.

scholarly journals Priority Activities of Small Business in Ukraine and Trends in Their Development

2021 ◽  
pp. 171-179 ◽  
Author(s):  
Vitalii KUDELSKYI ◽  
Anastasia POTURNIAK
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Small Businesses ◽  
The State ◽  
Small Enterprises ◽  
Small Business Development ◽  
Foreign Countries ◽  
The World ◽  
Ease Of Doing Business ◽  
Business Entities

The main types of activity of small enterprises in Ukraine are investigated in the article. The ratio of the number of small enterprises to the total number of enterprises in the country and the share of micro-enterprises is determined. The influence of small enterprises on the socio-economic development of the country is studied. The state of development of small business in the world is studied. The share of small enterprises in the total number of enterprises is analyzed. The share of small enterprises in the structure of GDP is studied. The number of employees employed in small businesses is analyzed. The importance of small business functioning for the national economy through integrated indicators is substantiated. The branches and types of economic activity of Ukraine are analyzed and the best ones are singled out according to the number of small enterprises and their share in the total volume of enterprises of the country, according to the level of employment and by the volume of sold products. The dynamics of development of small enterprises of Ukraine is analyzed. Significant growth rates of financial results of small enterprises and prerequisites for their effective operation have been identified. The most attractive activities for small enterprises in Ukraine are analyzed. The structure of small business entities by types of economic activity is studied. The place of Ukraine in the world ranking of ease of doing business «Doing Bussines-2020» is studied. The national problems that hinder the development of small enterprises in Ukraine are studied. A comparative analysis of Ukraine and the countries of the post-Soviet space is carried out and the main positive changes and existing unresolved problems are indicated. Ways to eliminate bureaucratic obstacles by creating (functioning) direct financial support from the state and simplifying the procedure for obtaining it are proposed. The experience of foreign countries in state support of small business is considered. The problems of small business development in Ukraine are studied and the ways of solution which will promote further development are offered.

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